ALC-12 - Why Distilleries are Required to File Monthly Information Reports

Tennessee law requires the Department of Revenue to distribute four cents per liter of the wholesale gallonage tax (which is $4.40 per gallon) to each county in which a Tennessee distillery that manufactured spirits (on which the tax was paid) is located.   

In order for the Department to determine the appropriate amount to distribute to each county, distilleries are required to report the number of gallons of its products sold to wholesalers each month.

For more information, please read Important Notice #19-02.

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